id: https://nde.nl/ontology/hc/class/Budget name: budget_class title: Budget Class imports: - linkml:types - ./Custodian - ./CustodianObservation - ./ReconstructionActivity - ./TimeSpan - ./OrganizationalStructure - ./ReconstructedEntity - ../slots/revision_date - ../slots/is_or_was_approved_on - ../classes/Timestamp - ../classes/TimeSpan - ../slots/has_or_had_acquisition_budget - ../slots/is_or_was_approved_by - ../slots/has_or_had_currency - ./Currency - ../slots/has_or_had_description - ../slots/has_or_had_label - ../slots/has_or_had_status - ./BudgetStatus - ../slots/has_or_had_type - ../slots/has_or_had_main_part - ./MainPart - ./BudgetType - ../slots/allocates_or_allocated - ./DigitizationBudget - ../slots/is_or_was_based_on - ./FinancialStatement - ../slots/has_or_had_quantity - ../classes/Quantity - ../slots/has_or_had_unit - ../classes/Unit - ../slots/has_or_had_expenses - ./Expenses - ./ExpenseType - ./ExpenseTypes - ../slots/has_or_had_endowment_draw - ../slots/includes_or_included - ./ExternalFunding - ../slots/temporal_extent - ./TimeSpanType - ./TimeSpanTypes - ../slots/id - ../slots/innovation_budget - ../slots/internal_funding - ../slots/managing_unit - ../slots/operating_budget - ../slots/personnel_budget - ../slots/preservation_budget - ../slots/refers_to_custodian - ../slots/revision_number - ../slots/specificity_annotation - ../slots/has_or_had_score - ../slots/has_or_had_quantity - ../slots/temporal_extent - ../slots/is_or_was_derived_from - ../slots/is_or_was_generated_by - ../slots/is_or_was_documented_by - ./SpecificityAnnotation - ./TemplateSpecificityScore - ./TemplateSpecificityType - ./TemplateSpecificityTypes - ./Approver prefixes: linkml: https://w3id.org/linkml/ hc: https://nde.nl/ontology/hc/ crm: http://www.cidoc-crm.org/cidoc-crm/ dcterms: http://purl.org/dc/terms/ rico: https://www.ica.org/standards/RiC/ontology# prov: http://www.w3.org/ns/prov# time: http://www.w3.org/2006/time# org: http://www.w3.org/ns/org# schema: http://schema.org/ frapo: http://purl.org/cerif/frapo/ classes: Budget: is_a: ReconstructedEntity class_uri: frapo:FundingProgramme description: "Represents an annual or multi-year BUDGET for a heritage custodian institution.\n\n**CRITICAL DISTINCTION - BUDGET vs. FINANCIAL STATEMENT**:\n\n| Budget | FinancialStatement |\n|--------|-------------------|\n| **PLAN** - intended allocations | **ACTUALS** - what actually happened |\n| Forward-looking | Backward-looking |\n| Approved by governance | Audited/reviewed |\n| May be revised during period | Final (unalterable after close) |\n| Internal planning document | External reporting document |\n\n**WHY MODEL BUDGETS FOR HERITAGE CUSTODIANS?**:\n\nUnderstanding custodian budgets is critical for:\n\n1. **Sustainability Assessment**: Is the institution financially viable?\n2. **Collection Development**: Budget allocations for acquisitions\n3. **Preservation Capacity**: Funding for conservation and digitization\n4. **Staffing Levels**: Personnel budget indicates operational capacity\n5. **Grant Planning**: Understanding baseline funding for grant applications\n6. **Partnership\ \ Potential**: Assessing capacity for collaborative projects\n\n**BUDGET TYPES FOR HERITAGE INSTITUTIONS**:\n\n- **Operating Budget**: Day-to-day operations (staff, utilities, supplies)\n- **Capital Budget**: Major investments (building, equipment, systems)\n- **Acquisition Budget**: Collection purchases and donations\n- **Project Budget**: Time-limited initiatives (digitization, exhibitions)\n- **Endowment Draw**: Spending from endowment principal/income\n\n**TEMPORAL PATTERN**:\n\nBudgets typically follow fiscal year cycles:\n- Calendar year (Jan-Dec): Common in private sector\n- Academic year: Universities, education providers\n- Government fiscal year: Varies by country (e.g., Apr-Mar in UK, Oct-Sep in US federal)\n\n**NONPROFIT/FOUNDATION CONTEXT**:\n\nHeritage custodians are predominantly nonprofits:\n- Netherlands: \"stichting\" (foundation), \"vereniging\" (association)\n- USA: 501(c)(3) organizations\n- UK: Charities, CICs\n\nBudget transparency is often legally required for\ \ nonprofits (Form 990, ANBI status).\n\n- **FRAPO** (Funding, Research Administration and Projects Ontology):\n - frapo:FundingProgramme for budget allocation\n - frapo:hasFunding for monetary amounts\n- **Schema.org**:\n - schema:MonetaryAmount for currency values\n - schema:Grant for external funding\n- **FIBO** (Financial Industry Business Ontology):\n - Provides sophisticated financial modeling (via Commons Ontology)\n" exact_mappings: - frapo:FundingProgramme close_mappings: - schema:FinancialProduct - crm:E54_Dimension related_mappings: - schema:MonetaryAmount - frapo:hasFunding slots: - has_or_had_acquisition_budget - has_approval_date - is_or_was_approved_by - has_or_had_currency - has_or_had_description - has_or_had_label - has_or_had_status - has_or_had_type - has_or_had_main_part - allocates_or_allocated - has_or_had_endowment_draw - includes_or_included - temporal_extent - id - innovation_budget - internal_funding - managing_unit - operating_budget - personnel_budget - preservation_budget - refers_to_custodian - revision_date - revision_number - specificity_annotation - has_or_had_score - has_or_had_quantity - temporal_extent - is_or_was_derived_from - is_or_was_generated_by - is_or_was_documented_by slot_usage: id: identifier: true required: true has_or_had_label: range: string required: true description: Name/title for this budget document. MIGRATED from budget_name (2026-01-15) per Rule 53. Maps to dcterms:title as a formal title for a financial planning resource. examples: - value: Rijksmuseum Operating Budget FY2024 description: Major museum annual budget - value: Noord-Hollands Archief Annual Budget 2024-2025 description: Provincial archive budget has_or_had_description: range: string required: false description: Narrative description of this budget document's scope and purpose. MIGRATED from budget_description (2026-01-15) per Rule 53. Maps to dcterms:description for financial planning documentation. examples: - value: Annual operating budget for fiscal year 2024, including major exhibition initiatives and digitization expansion. description: Comprehensive budget description has_or_had_type: range: BudgetType multivalued: true required: true description: 'Type(s) of budget classification. MIGRATED from budget_type (2026-01-13). Uses BudgetType class hierarchy for rich type semantics. Common types: OperatingBudget, CapitalBudget, ProjectBudget, AcquisitionBudget, ConservationBudget. ' examples: - value: - OperatingBudget - ConsolidatedBudget description: Institution-wide operating budget temporal_extent: description: 'Validity period for this budget using CIDOC-CRM TimeSpan. MIGRATED from valid_from + valid_to per slot_fixes.yaml (Rule 53). Use begin_of_the_begin for budget effective date (was valid_from). Use end_of_the_end for budget expiration date (was valid_to). For precise dates, set begin_of_the_begin == end_of_the_begin. ' range: TimeSpan inlined: true required: false examples: - value: begin_of_the_begin: '2024-01-01' end_of_the_begin: '2024-01-01' begin_of_the_end: '2024-12-31' end_of_the_end: '2024-12-31' description: Calendar year budget with precise start/end - value: begin_of_the_begin: '2024-04-01' end_of_the_begin: '2024-04-01' begin_of_the_end: '2025-03-31' end_of_the_end: '2025-03-31' description: Government fiscal year budget (Apr-Mar) has_or_had_quantity: range: decimal required: false description: 'Total monetary amount for this budget. FIXED: Previously used has_or_had_budget which has range: Budget (for linking TO budgets). Now uses total_amount slot which has range: decimal (for the actual monetary value). ' examples: - value: 45000000.0 description: EUR 45 million annual budget has_or_had_currency: range: Currency inlined: true required: true description: Currency for all monetary amounts in this budget. MIGRATED from budget_currency (Rule 53) - changed from string to Currency class for richer currency metadata (ISO 4217 code, symbol, name). examples: - value: currency_code: EUR has_or_had_label: Euro currency_symbol: "\u20AC" description: Euro currency as structured Currency object - value: currency_code: USD has_or_had_label: US Dollar currency_symbol: $ description: US Dollar currency operating_budget: range: decimal required: false has_or_had_main_part: range: MainPart inlined: true required: false description: 'Capital budget allocation (infrastructure, equipment, major purchases). MIGRATED from capital_budget per slot_fixes.yaml (Rule 53, 2026-01-22). MainPart provides structured representation with Quantity for amount and currency metadata. ' examples: - value: has_or_had_quantity: quantity_value: 3000000.0 part_type: capital_budget currency_code: EUR description: Capital budget of 3 million EUR has_or_had_acquisition_budget: range: decimal required: false personnel_budget: range: decimal required: false preservation_budget: range: decimal required: false allocates_or_allocated: range: DigitizationBudget required: false multivalued: true inlined: true description: Budget allocated for digitization activities. MIGRATED from digitization_budget (2026-01-25) per Rule 53. innovation_budget: range: decimal required: false includes_or_included: range: ExternalFunding multivalued: true inlined: true description: External funding sources and amounts. MIGRATED from external_funding (2026-01-26). internal_funding: range: decimal required: false has_or_had_endowment_draw: range: decimal required: false description: Amount drawn from endowment fund. MIGRATED from endowment_draw per Rule 53 (2026-01-26). has_approval_date: range: date required: false is_or_was_approved_by: description: Agent (person/organization) that approved this budget. MIGRATED from approved_by (2026-01-15) per Rule 39. Range changed from string to Approver class for structured approval tracking. range: Approver required: false has_or_had_status: description: 'MIGRATED from budget_status (Rule 53). Current status of this budget in its lifecycle. Uses BudgetStatus class for structured status tracking. ' range: BudgetStatus required: true examples: - value: '{value: "ACTIVE", is_or_was_effective_at: "2024-01-01"}' description: Budget currently in effect - value: '{value: "DRAFT", is_or_was_effective_at: "2023-10-01"}' description: Budget under development revision_number: range: integer required: false revision_date: range: date required: false is_or_was_documented_by: description: 'Financial statements (actuals) documenting this budget (plan). MIGRATED from documented_by string slot (2026-01-26). Now links to FinancialStatement class. ' range: FinancialStatement multivalued: true inlined: false required: false examples: - value: https://nde.nl/ontology/hc/financial/rijksmuseum-annual-report-2024 description: Annual report auditing 2024 budget refers_to_custodian: range: Custodian required: true is_or_was_derived_from: range: CustodianObservation multivalued: true required: false is_or_was_generated_by: range: ReconstructionActivity required: false comments: - Represents PLANNED financial allocations (not actuals) - 'Heritage-specific categories: acquisition, preservation, digitization budgets' - Links to FinancialStatement via documented_by inverse relationship - FRAPO frapo:FundingProgramme as primary ontology class - Budget transparency often legally required for nonprofits see_also: - http://purl.org/cerif/frapo/FundingProgramme - https://schema.org/FinancialStatement - https://nde.nl/ontology/hc/class/Custodian examples: - value: id: https://nde.nl/ontology/hc/budget/rm/fy2024 has_or_had_label: Rijksmuseum Operating Budget FY2024 has_or_had_description: Annual operating budget for fiscal year 2024, including major exhibition initiatives and digitization expansion. has_or_had_type: - OperatingBudget - ConsolidatedBudget temporal_extent: start_of_the_start: '2024-01-01' end_of_the_end: '2024-12-31' has_or_had_quantity: 45000000.0 has_or_had_currency: currency_code: EUR has_or_had_label: Euro currency_symbol: "\u20AC" operating_budget: 38000000.0 has_or_had_main_part: has_or_had_quantity: quantity_value: 3000000.0 part_type: capital_budget currency_code: EUR acquisition_budget: 2000000.0 personnel_budget: 22000000.0 preservation_budget: 1500000.0 allocates_or_allocated: - has_or_had_quantity: has_or_had_value: 500000.0 has_or_had_unit: has_or_had_label: EUR innovation_budget: 750000.0 includes_or_included: - has_or_had_quantity: quantity_value: 15000000.0 has_or_had_label: External Grants & Subsidies internal_funding: 25000000.0 has_or_had_endowment_draw: 5000000.0 is_or_was_approved_on: start_of_the_start: '2023-11-15' is_or_was_approved_by: approver_name: Board of Directors has_or_had_status: value: ACTIVE is_or_was_effective_at: '2024-01-01' refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-ams-m-rm-q190804 description: Major museum annual operating budget - value: id: https://nde.nl/ontology/hc/budget/nha/fy2024-2025 has_or_had_label: Noord-Hollands Archief Annual Budget 2024-2025 has_or_had_description: Provincial archive annual budget aligned with government fiscal year. has_or_had_type: - OperatingBudget - ConsolidatedBudget temporal_extent: start_of_the_start: '2024-04-01' end_of_the_end: '2025-03-31' has_or_had_quantity: 8500000.0 has_or_had_currency: currency_code: EUR has_or_had_label: Euro currency_symbol: "\u20AC" operating_budget: 7500000.0 has_or_had_main_part: has_or_had_quantity: quantity_value: 500000.0 part_type: capital_budget currency_code: EUR personnel_budget: 5200000.0 allocates_or_allocated: - has_or_had_quantity: has_or_had_value: 800000.0 has_or_had_unit: has_or_had_label: EUR includes_or_included: - has_or_had_quantity: quantity_value: 6000000.0 has_or_had_label: Province Subsidy internal_funding: 2500000.0 is_or_was_approved_on: start_of_the_start: '2024-03-01' is_or_was_approved_by: approver_name: Province of Noord-Holland has_or_had_status: value: ACTIVE is_or_was_effective_at: '2024-04-01' refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-haa-a-nha description: Regional archive government-funded budget annotations: specificity_score: 0.1 specificity_rationale: Generic utility class/slot created during migration custodian_types: "['*']" custodian_types_rationale: Universal utility concept